Techniques extracted from the prior art come from the field of sub-micron fabrication technology wherein the dimensional resolution is now comparable to or even smaller than the thicknesses of the thermally grown silicon oxide layers on silicon. Also, the dimensions are now comparable or even smaller than the base widths used for diffused transistors, i.e., 0.4 to 1.0 micrometers. From these techniques, the novel structure and method for the complementary lateral transistors with greatly reduced parasitic capacitances and resistances are achieved.